论人本和谐的企业内部控制构建——以W公司为例.docxVIP

PAGE 14 PAGE 13 论人本和谐的企业内部控制构建——以W公司为例 摘要 这些年来，我国的企业对内部控制模式的构建越来越关注，但是许多企业依然只注重自身发展水平、盈利及产业规模，而忘记去构建先进合理的内控模式，所以导致企业内部控制出现了诸多问题，类似“一人专权”、“拍脑门决策”等等不合时宜的内控模式早就对公司的生存和发展造成了极大的阻碍。落后的内控模式将对企业内部形成巨大的破坏力，这种内控模式已经不符合当今时代的发展，人本而科学的内控模式的建立势在必行。 本文将现代人本理论与当今优秀企业实例有机结合，融合W公司的“以人为本”的内控模式的例子，观察和解析得出当今企业在选取内控模式时，理应以自身的发展情况为根本基点，把企业发展大环境当做重要参考，来选取一个与时代发展相应的行之有效的人本制内控模式，打造以员工为根本、以德治为优先的内部控制体系，不断优化企业内部控制制度，令企业文化更加丰富多彩，拔高企业自主创新水平，促进企业不断走向更美好的未来。总而言之，在人本制内部控制的建设过程中，应该关注每个员工的切身利益，了解他们所知所想，形成“上善若水”的内控文化，增强企业的经营管理能力，提高企业风险控制能力，在符合当今社会发展的形势下，促进企业经济利益最大化。关键词：内部控制，以人为本，发展 On the construction of human-oriented harmonious enterprise internal control——taking W company as an example Abstract In these years, Chinese companies have become more and more concerned about the construction of internal control models., the internal control system is also made clear to strengthen enterprise triple a decision system audit, prevent and control major risks, auditing requirements, but many enterprises still focus on the growth, profit and scale, enterprise risk management and internal control system construction, many enterprises that internal control is weak, the internal control construction lag. Such inappropriate internal control modes as one-man monopoly and head-beating decision-making have long been a great hindrance to the survival and development of the company. The backward internal control mode will cause great damage to the enterprise, which is not in line with the development of The Times. It is imperative to establish the human-oriented and scientific internal control mode. In this paper, the modern theory with todays outstanding enterprises combine instance, fusion of W company people-oriented example of internal control mode, the observation and analysis it is concluded that the current enterprises in the internal control mode, the selected should be based on their own development situation of fundamental basis points, the enterprise development environment as the important reference, t